Reference for Maaser Sheni 4:4

מַעֲרִימִין עַל מַעֲשֵׂר שֵׁנִי. כֵּיצַד, אוֹמֵר אָדָם לִבְנוֹ וּלְבִתּוֹ הַגְּדוֹלִים, לְעַבְדּוֹ וּלְשִׁפְחָתוֹ הָעִבְרִים, הֵילָךְ מָעוֹת אֵלּוּ וּפְדֵה לָךְ מַעֲשֵׂר שֵׁנִי זֶה. אֲבָל לֹא יֹאמַר כֵּן לִבְנוֹ וּלְבִתּוֹ הַקְּטַנִּים, לְעַבְדּוֹ וּלְשִׁפְחָתוֹ הַכְּנַעֲנִים, מִפְּנֵי שֶׁיָּדָן כְּיָדוֹ:

One may cheat on <i>Ma'aser Sheni</i>. How so? A man may say to his adult son or daughter, or to his Hebrew manservant or maidservant: "Take these coins and redeem for yourself this <i>Ma'aser Sheni</i>." But he may not say so to his young son or daughter or to his Canaanite manservant or maidservant, because their hand is an extension of his own hand.

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